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Session 114 - (2001-2002)Printer Friendly
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H*4386 (Rat #0383, Act #0297 of 2002) General Bill, By Witherspoon, Littlejohn, W.D. Smith, Vaughn, Altman, Walker and Knotts
Summary: Homestead exemption, personal representative for estate of deceased taxpayer is deemed the agent for purposes of applying for
A BILL TO AMEND SECTION 12-37-252, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO REAL PROPERTY ELIGIBLE FOR THE HOMESTEAD EXEMPTION ALLOWED PROPERTY OWNERS SIXTY-FIVE YEARS OF AGE AND OLDER OR PERMANENTLY AND TOTALLY DISABLED, OR LEGALLY BLIND, AND THE ACCOMPANYING FOUR PERCENT ASSESSMENT RATIO APPLICABLE TO SUCH A HOMESTEAD FOR PROPERTY TAX PURPOSES, SO AS TO PROVIDE THAT THE PERSONAL REPRESENTATIVE OF THE ESTATE OF A DECEASED TAXPAYER IS DEEMED THE AGENT OF THE DECEASED TAXPAYER FOR ALL PURPOSES OF APPLYING FOR THE ASSESSMENT RATIO AND EXEMPTION AND ANY CLAIM FOR REFUND ARISING THEREUNDER, TO CLARIFY THAT A REFUND MAY BE CLAIMED FOR THE PRECEDING TAX YEAR WHEN A TAXPAYER OVERPAYING A RESIDENCE ASSESSMENT AT FOUR PERCENT FAILED TO APPLY FOR THE HOMESTEAD EXEMPTION AND TO ALLOW THESE APPLICATIONS AND CLAIMS FOR REFUND FOR PROPERTY TAX YEARS BEGINNING AFTER 2000.-amended title
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Summary: Homestead exemption, personal representative for estate of deceased taxpayer is deemed the agent for purposes of applying for
A BILL TO AMEND SECTION 12-37-252, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO REAL PROPERTY ELIGIBLE FOR THE HOMESTEAD EXEMPTION ALLOWED PROPERTY OWNERS SIXTY-FIVE YEARS OF AGE AND OLDER OR PERMANENTLY AND TOTALLY DISABLED, OR LEGALLY BLIND, AND THE ACCOMPANYING FOUR PERCENT ASSESSMENT RATIO APPLICABLE TO SUCH A HOMESTEAD FOR PROPERTY TAX PURPOSES, SO AS TO PROVIDE THAT THE PERSONAL REPRESENTATIVE OF THE ESTATE OF A DECEASED TAXPAYER IS DEEMED THE AGENT OF THE DECEASED TAXPAYER FOR ALL PURPOSES OF APPLYING FOR THE ASSESSMENT RATIO AND EXEMPTION AND ANY CLAIM FOR REFUND ARISING THEREUNDER, TO CLARIFY THAT A REFUND MAY BE CLAIMED FOR THE PRECEDING TAX YEAR WHEN A TAXPAYER OVERPAYING A RESIDENCE ASSESSMENT AT FOUR PERCENT FAILED TO APPLY FOR THE HOMESTEAD EXEMPTION AND TO ALLOW THESE APPLICATIONS AND CLAIMS FOR REFUND FOR PROPERTY TAX YEARS BEGINNING AFTER 2000.-amended title
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| 12/05/01 | House | Prefiled |
| 12/05/01 | House | Referred to Committee on Ways and Means |
| 01/08/02 | House | Introduced and read first time |
| 01/08/02 | House | Referred to Committee on Ways and Means |
| 04/11/02 | House | Committee report: Favorable with amendment Ways and Means HJ-35 |
| 04/16/02 | House | Member(s) request name added as sponsor: Knotts |
| 04/17/02 | House | Amended HJ-39 |
| 04/17/02 | House | Read second time HJ-39 |
| 04/18/02 | House | Read third time and sent to Senate HJ-18 |
| 04/18/02 | Senate | Introduced and read first time SJ-10 |
| 04/18/02 | Senate | Referred to Committee on Finance SJ-10 |
| 05/08/02 | Senate | Committee report: Favorable Finance SJ-10 |
| 05/09/02 | Senate | Amended SJ-31 |
| 05/09/02 | Senate | Read second time SJ-31 |
| 05/09/02 | Senate | Ordered to third reading with notice of amendments SJ-31 |
| 05/15/02 | Senate | Read third time and returned to House with amendments SJ-24 |
| 05/22/02 | House | Concurred in Senate amendment and enrolled HJ-71 |
| 05/28/02 | Ratified R 383 | |
| 06/03/02 | Signed By Governor | |
| 06/13/02 | Effective date See Act | |
| 06/13/02 | Copies available | |
| 06/17/02 | Act No. 297 |